Do You Still Need to Tax a Car That Is Exempt?
An exempt vehicle usually pays nothing, but that does not mean it can be ignored. In most cases it still has to be taxed at £0, or declared off the road with a SORN.
Published
Exempt does not mean unregistered
Certain vehicles can be exempt from paying Vehicle Excise Duty, for example some historic vehicles and some vehicles used by disabled people. Exemption is a rate of nothing, not a way out of the system. The DVLA expects an exempt vehicle to be taxed through the normal process, with the exemption claimed, so there is still a current record for it.
The qualifying rules change over time, so we do not list them here. Use GOV.UK to see whether a specific vehicle qualifies and what you need to do.
SORN: if the car is not on the road
If a vehicle is kept off the public road and you do not want to tax it, you must tell the DVLA with a Statutory Off Road Notification (SORN). Having no tax and no SORN can lead to an automatic penalty, even for a car sitting in a garage.
Why this matters when buying
Tax is not transferred when a car is sold. A new keeper has to tax it before it is driven. If a seller says a car is exempt, check the official tax status rather than taking their word for it, and ask for the details to be shown on the vehicle check.
How to check a car's tax position
- 1
Check the status
Enter the registration on GOV.UK or in the box on this page to see whether the vehicle is taxed, untaxed or SORN.
- 2
Look at why it is untaxed
If the car shows as exempt, read the GOV.UK exemption guidance for that vehicle type.
- 3
Tax it or declare it off the road
Tax it through GOV.UK, claiming the exemption where it applies, or make a SORN if it will not be used on the road.
Check a car's tax status
Enter a UK registration to see its tax and MOT status from official DVLA and DVSA records.
Frequently asked questions
If my car is exempt, do I need to do anything?
Usually yes. An exempt vehicle normally still has to be taxed through the DVLA with the exemption claimed, or declared off the road with a SORN. Check GOV.UK for your vehicle type.
What is a SORN?
A Statutory Off Road Notification tells the DVLA that a vehicle is not being used or kept on a public road, so it does not need to be taxed.
Does tax transfer when I buy a car?
No. The previous keeper's tax ends when they sell it, and you must tax the vehicle before you drive it.
How do I see a car's tax status?
GOV.UK's vehicle tax check shows it, and so does a MotorFile vehicle check, which reads the same DVLA record.
Sources
General information only. Rules can change, so confirm the current position on GOV.UK before you rely on it.